About Publication 557, Tax-Exempt Status for Your Organization

 

Publication 557 discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code.

Current revision

Recent developments

Other items you may find useful

Related

About Publication 15, (Circular E), Employer's Tax Guide
About Publication 15-A, Employer's Supplemental Tax Guide, (Supplement to Pub. 15, Employer's Tax Guide)
About Publication 15-B, Employer's Tax Guide to Fringe Benefits
About Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund
About Publication 561, Determining the Value of Donated Property
About Publication 598, Tax on Unrelated Business Income of Exempt Organizations
Publication 892, How to Appeal an IRS Decision on Tax-Exempt Status
About Publication 947, Practice Before the IRS and Power of Attorney
Publication 1220, Specifications for Filing Forms 1097,1098, 1099, 3921, 3922, 5498, 8935,and W2-G Electronically
Publication 1771, Charitable Contributions Substantiation and Disclosure Requirements
Publication 4573, Group Exemptions
0509 Publ 4779 (PDF) PDF
Page Last Reviewed or Updated: 23-Jan-2025